Skip to main content
Practical Manual for Companies 2023.

Reserve for investments in the Balearic Islands

In boxes [00012] and [00016] the reduction corresponding to the amounts of the cooperative results and the non-cooperative results destined for the r reserve for investments in the Balearic Islands ##5 will be recorded with a negative sign ## ##6##, under the conditions established in section Four of the seventieth provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 , and with a positive sign the increase in the accounting result that arises as a consequence of non-compliance with any of the requirements provided for in the aforementioned article.

Keep in mind:

Boxes [00012] and [00016] a correlation with boxes [00778] and [00813] "Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" on page 13 of form 200, that boxes [00012] and [00016] can be completed by transferring the amount entered in the aforementioned boxes, with a negative sign if it is a reduction to the accounting result and with a positive sign if it is an increase.